Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

The practice by the  administration of human resources  on effectiveness of organization  crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices  by the  administration of human resources  on effectiveness of organization  crisis administration  were considered a new study and first according to the available and showing  studies at this field .

The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs

In this work we run simulation of gas dynamic problems to study the effects of Riemann
problems on the physical properties for this gas.
We studied a normal shock wave travels at a high speed through a medium (shock tube). This
would cause discontinuous change in the characteristics of the medium, such as rapid rise in
velocity, pressure, and density of the flow.
When a shock wave passes through the medium, the total energy is preserved but the energy
which can be extracted as work decreases and entropy increases.
The shock tube is initially divided into a driver and a driven section by a diaphragm. The
shock wave is created by increasing the pressure in the driver section until the diaphragm bursts,
se

Abstract

        The Issue of trade policy is one of the most important topics that researchers have been interested in because of its important role in the economy over the ages. This importance has increased due to the increasing of commercial operations at different levels in both developing and developed countries Foreign trade is one of the means of achieving economic development through the economic surpluses resulting from exports and imports, as it is an important pillar of the economy in general and the Iraqi economy in particular, in light of the transformation process that took place for the Iraqi economy in various fields due to the implement

The complexation between folic acid and a typical polyaromatic hydrocarbon, fluorene, was investigated using FTIR and UV spectra. Appearance of a new IR band at 2401cm−1 demonstrates that NH2–C=N moiety on pterin ring in folic acid is protonated when fluorene is introduced. The emergence of two charge transfer bands at 217 nm and 278 nm in UV difference spectra shows the presence of π-π complexation between folic acid and fluorene. These experiments confirm that fluorene could combine with the pterin ring of folic acid through π-π donor–acceptor interaction and induce the protonation process in folic acid upon strengthening electron accepting ability of pterin ring. The results suggest that complexatio

The current study was designed to investigate the effect of Tilletia smut spores on histopathological changes in liver and kidney in mice. Twenty animals were divided into two equal groups, 10 mice each, control group fed on normal diet and the treated groups were fed on a mixture of 50% normal diet with 50% wheat infected with Tilletia for 30 days. Histopathological sections taken from liver and kidney treated with Tilletia revealed several alterations. The changes in liver included, multiple granulomatous lesions, area of coagulation necrosis, vacuolar degeneration in the cytoplasm of hepatocytes, proliferation of hepatocytes with formation of pseudolobull which initiates for procancer. Whereas in the kidney, the changes included

This paper provides an identification key to the species of Orthetrum Newman, 1833 (Odonata, Libellulidae), including six species that were collected from different localities in Iraq.

    The species of O. anceps (Schneider, 1845) is registered as a new record in Iraq; the most important characters which are used in diagnostic key are included